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These are the planned improvements the MDT is working on.
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5.1
+ CSRD content for big companies
(march 2023- end 2023)
a) integrate feedback, create content for the digital workbook + reporting template (Improvements that don’t affect the scoring)
b) CSRD / ESRS for ESRS for big undertakings separately Phase 2 (starting mid 2023 until end 2024(see information on CSRD /ESRS below) a) 5.1 (see above)
b) an alignment with the CSRD&ESRS requirements for listed SMEs.
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6.0
(start beginning 2024 until mid 2025)
a) improved matrix with major changes like scoring system
b) including EU-proposals for non listed undertakingsCSRD alignment (see information below)
Creation Process MDT (time planning)
| What | time | status |
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- Ideation Process (IDP):
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| a) New Ideas are discussed |
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b) Decision of the editors if they are going to implement the idea is taken |
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| c) What needs to be done is clear, outlined and planned |
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| 2. Implementation Process (IMP): | | |
a) Editors enter their changes in the internal database |
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| 3. Release Process (REP): | | Status |
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| title | planned until end 2023 |
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| a) Work of the review team | |
SeptNov Bluestarted |
| b) Fine-tuning in English & translation into German, Spanish and Italian. | |
sept |
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| c) Creation of the JSON in English, so that all online tools have the same content as in the manual. (esp. eCalculator by Michael and Wordpress reporting template by Roland) | |
NOV | | Status |
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| colour | Yellow |
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| title | in preparation |
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| d) Layout for print | |
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| e) Publication of layouted versions on the web (websites?) | |
nov 2023 |
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| f) Webbinars for consultants / audit (sessions for Q&A) | |
janCSRD
The Working Group CSRD/ESRS is currently working on the combination/linking /integration of int. reporting standards, such as ESRS/CSRD, NFI 2013/34, Taxonomy, CSDDD and ECG.
General Objectives 2023
- In December 2023, be able to state: Matrix 5.0 is
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- 10-15% compliant with CSRD/ESRS, and the following … is still missing.
- Derived from & aligned with the MDT’s approach: Plan for Matrix 5.1/6.0 - depending on strategic decision of FMC
Framework 2023
- Focus on Int. level / EU, instead of national implementation or third countries
- Basis Matrix 5.0
- Focus CSRD/ESRS, collaborate with A-Team & B-Team to combine ECG 5.0 & Taxonomy, CSDDD
- Work in Progress: all ESRS-documents are still drafts
- VSME/LSME standards cannot be scheduled until drafts are available
Update 11/2023
Working on Scenarios & Framework to support the strategic decision by FMC.
Decision by MDT (Oct 2023)
The CSRD group is assigned to design and propose a framework to be presented to the EMT and the movement after presentation to MDT.
The CSRD-Group expresses preference and recommends one of the scenarios to EMT in the name of the MDT.
planned Deliverables by 12/2023 2023 | stopped due to lack of financing
Working documents for companies that want to report according to both Matrix 5.0 and CSRD/ESRS, in digital form (to be specified), such as:
- Working document for the collection of strategic data, exemplified by a sample
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- company
- Working document for the materiality
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- analysis
- Guide "How to” (in coordination with EFRAG's publications: draft published by EFRAG, no final version)
- Table on all indicators & reporting questions to enter results
- Matching document (table) of all indicators & reporting questions ESRS/CSRD & ECG
Framework
- Focus on Int. level / EU, instead of national implementation or third countries
- Basis Matrix 5.0
- Focus CSRD/ESRS, collaborate with A-Team & B-Team to combine ECG 5.0 & Taxonomy, CSDDD
- Work in Progress: all ESRS-documents are still drafts
- VSME/LSME standards cannot be scheduled until drafts are available
Rough TasksRough Tasks | stopped due to lack of financing
- Create matching template: first draft done (01 2023), will be adapted continuously
- Match indicators & reporting questions from ESRS & Matrix 5.0 (04-06 2023)
- Match existing general questionnaire CSRD with strategic requirements ESRS and adapt (06 2023)
- Prepare & align materiality analysis concept (07-09 2023)
- Prepare working documents materiality analysis (07-09 2023)
- Feedback process (10-12 2023)
Coordination & Contact
Sigrid Koloo, +43 660 7616869, sigrid.koloo@ecogood.org
Link to CSRD-Working-Group
Possibilities for Feedback
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| Info |
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Currently we look for support for the following topics - Support for the Environmental Footprint Working Group
- Lead for the Stakeholder groups Customers and Social Environment
- Lead for the Value Groups Environmental Sustainability and Transparency & Co-Determination
- New member members for B1 or B4, C2, C4, D1, E1, E2,
- Support for D4, A2 and A4
- expert /professionell input for the materiality topic
- support for weighting / relevance filtering group for 6.0 (needed by the end of 2023)
- interlink ECG / GRI Standards
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